Resumen de A evidenciação de instrumentos financeiros híbrido: O caso de uma empresa do setor de energia elétrica no brasil

Rodrigo Lanna Franco da Silveira, Tayná Cruz Batista, Natan Szuster

• The objective of this article is to analyze the divergent position between a Brazilian corporation and the regulator that forced the republication of the financial statements of an electrical company and investigate why the accounting treatment of the topic hybrid financial instruments (research study object) generated great discussions. Because it is a case study, it was used as a methodological techniques the bibliographical and documentary research. The study analyzes the standardization of hybrid financial instruments, comparing the position of the CVM/SNC/SEP with the positioning of the company, verified by the financial information in the light of international accounting standards issued by the IASB, analyzing the reasons why the CVM determined the republication of the ITRs of the first three quarters of 2011. The survey aims to identify the impact on the qualitative characteristics of accounting information in the republication of the statements. It was found that the theme "hybrid financial instruments" is quite controversial, open to several interpretations, although there is some time of publication of IAS 32, there are still many questions on the subject in Brazil. We conclude, however, in the case of securities issued by the company studied, the best classification is as securitized debt and must appear in the company's liabilities, forcing her to record the interest on the bonds directly in income, in line with resolution of technical and CVM collegiate decisions.